since 2001 the adoption of iran accounting standards has become obligatory. this study by using a sample of companies listed in tehran stock exchange (tse) compares the value relevance of ten selected accounting variables in two periods, before mandatory adaption of accounting standards (1996-1998) and after that (2005-2007). in this study the researchers have tried to control the effect of eco...

Research aims: This study aims to test and analyze whether there is an effect of government openness, financing, economic growth, audit opinion, prior experience with IFRS in the public sector on level local accounting disclosure based IPSAS.Design/Methodology/Approach: The population this was all governments Indonesia 2016-2020. samples selected for use were 64 governments, following sample cr...

How do we set the accounting standards? The topic has received much attention during the past 50 years. Perhaps the first step toward a satisfactory resolution of the problem is to recognize that the problem of standardization is not unique to accounting. There are approximately five hundred standard-setting organizations in the United States alone and many more in other countries, setting stan...

This study attempts to compare and highlight the major differences between International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) with National Accounting Standards (NAS) in one of the developing nations, Iran. Over the past two decades, the Iranian accounting standards setter, Audit Organization, has decided to eliminate the differences between IFRS and...

Introduction. This paper establishes that accounting policy is an important step in the organization of accounting. The shows effective allows forming reliable and high-quality indicators financial statements. study examines main ideas by scholars on problems IFRS policy. Also, gives a critical assessment their positions. purpose to analyze system standards for formation state aid Results. tran...